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1 – 5 of 5Mohd Abass Bhat, Shagufta Tariq Khan, Yousuf Mohamed Zahran Al Balushi, Abel Dula Wedajo and Mohammad Haseeb
Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and…
Abstract
Purpose
Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and communication technology (ICT) adoption.
Design/methodology/approach
A quantitative cross-sectional design was used to distribute questionnaire sets to 975 working Muslim Omanis by using convenience sampling method. PLS-SEM was mainly used to examine the data.
Findings
All the factors determine behavioral intention to pay Islamic tax (BIIT), which significantly predicts Islamic tax compliance behavior (ITCB). However, perceived control behavior negatively determines intention. ICT adoption moderates the link between BIIT and ITCB.
Practical implications
This study offers both practical and theoretical implications that can guide efforts to promote Islamic tax compliance and advance our understanding of tax behavior within the ETPB framework.
Originality/value
This study accounted for crucial factors determining intention than earlier ones using the ETPB. Considering technological advancements, the study also assessed the moderating role of ICT between BIIT and ITCB.
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Nirodha Fernando, Kasun Dilshan T.A. and Hexin (Johnson) Zhang
The Government’s investment in infrastructure projects is considerably high, especially in bridge construction projects. Government authorities must establish an initial…
Abstract
Purpose
The Government’s investment in infrastructure projects is considerably high, especially in bridge construction projects. Government authorities must establish an initial forecasted budget to have transparency in transactions. Early cost estimating is challenging for Quantity Surveyors due to incomplete project details at the initial stage and the unavailability of standard cost estimating techniques for bridge projects. To mitigate the difficulties in the traditional preliminary cost estimating methods, there is a requirement to develop a new initial cost estimating model which is accurate, user friendly and straightforward. The research was carried out in Sri Lanka, and this paper aims to develop the artificial neural network (ANN) model for an early cost estimate of concrete bridge systems.
Design/methodology/approach
The construction cost data of 30 concrete bridge projects which are in Sri Lanka constructed within the past ten years were trained and tested to develop an ANN cost model. Backpropagation technique was used to identify the number of hidden layers, iteration and momentum for optimum neural network architectures.
Findings
An ANN cost model was developed, furnishing the best result since it succeeded with around 90% validation accuracy. It created a cost estimation model for the public sector as an accurate, heuristic, flexible and efficient technique.
Originality/value
The research contributes to the current body of knowledge by providing the most accurate early-stage cost estimate for the concrete bridge systems in Sri Lanka. In addition, the research findings would be helpful for stakeholders and policymakers to propose policy recommendations that positively influence the prediction of the most accurate cost estimate for concrete bridge construction projects in Sri Lanka and other developing countries.
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Juliet Owusu-Boadi, Ernest Kissi, Ivy Maame Abu, Cecilia Dapaah Owusu, Bernard Baiden and Caleb Debrah
The construction business is widely recognised for its inherent complexity and dynamic nature, which stems from the nature of the job involved. The industry is often regarded as…
Abstract
Purpose
The construction business is widely recognised for its inherent complexity and dynamic nature, which stems from the nature of the job involved. The industry is often regarded as one of the most challenging industries globally in terms of implementing environmental, health and safety (EHS) practices. However, in the absence of EHS, the construction industry cannot be considered sustainable. Therefore, this study aims to identify the trends, knowledge gaps and implications of EHS research to enhance construction activities and knowledge.
Design/methodology/approach
The study adopted a science mapping approach involving bibliometric and scientometric analysis of 407 construction EHS publications from the Scopus database with the VOSviewer software. The study is based on journal articles from the Scopus database without restriction to any time range.
Findings
The main focus of construction EHS research identified in the study includes sustainability-related studies, risk-related, environmental issues, EHS management, integrated management systems studies, health and safety related and EHS in the construction process. Some emerging areas also identified include productivity, design, culture, social sustainability and machine learning. The most influential and productive publication sources, countries/regions and EHS publications with the highest impact were also determined.
Research limitations/implications
Documents published in the Scopus database were considered for analysis because of the wider coverage of the database. Journal articles written in English language represent the inclusion criteria, whereas other documents were excluded from the analysis. The study also limited the search to articles with the engineering subject area.
Practical implications
The research findings will enlighten stakeholders and practitioners on the focal knowledge areas in the EHS research domain, which are vital for enhancing EHS in the industry.
Originality/value
To the best of the authors’ knowledge, this review-based study is the first attempt to internationally conduct a science mapping on extant literature in the EHS research domain through bibliometric and scientometric assessments.
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Mohammad Alhusban, Faris Elghaish, M. Reza Hosseini and Mohammad Mayouf
Previous studies have established to a great extent that regulatory frameworks and, in particular, procurement approaches – that are common in a particular context – have a major…
Abstract
Purpose
Previous studies have established to a great extent that regulatory frameworks and, in particular, procurement approaches – that are common in a particular context – have a major impact on the success of building information modelling (BIM) implementation in construction projects. Despite the close links between these two concepts, research on the effect of procurement approaches on BIM implementation is scarce. To address this gap, this paper aims to investigate the barriers that affect BIM implementation through the lens of procurement approaches.
Design/methodology/approach
A mixed-method approach was adopted using a questionnaire survey (n = 116) and interviews with key stakeholders (n = 12) in Jordan. The outcomes of the quantitative parts were augmented with findings from interviews.
Findings
It was revealed that the deployment of unfavourable construction procurement approaches represents a major hurdle towards BIM implementation. Though essential for enhancing BIM implementation, it is revealed that a fundamental change from the common design-bid-build (DBB) to more collaborative procurement approaches remains infeasible in view of the realities that govern the construction industry.
Research limitations/implications
It was revealed the deployment of unfavourable construction procurement approaches represents a major hurdle towards BIM implementation. Though essential for enhancing BIM implementation, it is revealed that a fundamental change from the common DBB to more collaborative procurement approaches remains infeasible given the realities that govern the construction industry.
Originality/value
As the first of its kind, a set of recommendations for establishing supportive, workable procurement that does not deviate significantly from common procedures and practices is presented. Rather than advocating a shift to procurement approaches that are aligned with BIM, the findings offer novel insight into the necessity of developing a framework within the boundaries of the current and widely adopted procurement approaches to address the identified construction procurement issues and facilitate BIM implementation.
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Duc-Anh Le, Chau Ngoc Dang, Long Le-Hoai and Viet Quoc Hoang
Official development assistance (ODA) education projects have played a crucial role in improving education and training fields in developing countries, but are often facing…
Abstract
Purpose
Official development assistance (ODA) education projects have played a crucial role in improving education and training fields in developing countries, but are often facing several considerable challenges (e.g. long implementation time). Thus, this study aims to identify critical success factors (CSFs) in ODA education projects and investigate the influences of CSFs on ODA project performance measured by 11 nonprofit outcomes (NPOs).
Design/methodology/approach
A comprehensive literature review and expert interviews were conducted to compile a list of 35 potential success factors for ODA education projects. Using a survey questionnaire, 143 valid responses were collected from practitioners joining ODA projects in Vietnam. Various statistical methods (e.g. mean score method, Spearman rank correlation test, analysis of variance test, factor analysis and regression analysis) were used to analyze the collected data.
Findings
This research identified seven CSFs for ODA education projects in Vietnam: comprehensive project management competency (C1), clarity and compliance in project execution (C2), transparency and committed funding (C3), external context conditions (C4), well-controlled design and project management procedures (C5), preparations in equipment and complexity insight (C6) and punctual site delivery (C7). Furthermore, the results of regression analysis indicated that comprehensive project management competency (C1) and transparency and committed funding (C3) could significantly affect various NPOs.
Originality/value
This study offers significant insights for practitioners (e.g. project managers) to improve ODA projects’ performance and effectiveness in the education and training sector of a developing country context (like Vietnam).
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